Few things about this patch. It's pretty quick and dirty, more experienced people with a better knowledge of the ip stack would certainly do better. Though the problem was reported with Debian's 2.6.18 kernel, it is also present in the 2.6.22-rc6 version.
Without the patch, I can hardly achieve 130Mbits between two sparcs on a dedicated r8169 link, with it we can achieve 300 Mbits, though it's not purely GigE, it's still three times better. Measures were made using iperf.
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